Concepedia

Income Deduction Rules

Income Deduction Rules is a formal framework within income determination theory that specifies the criteria and procedures for subtracting allowable expenses, exemptions, and adjustments from gross income to arrive at taxable or disposable income.

24

Publications

605

Citations

33

Authors

17

Institutions

Publications per year

2017–2026

3

Parents

Publications

24

Criminal Behavior, Sanctions and Income Taxation: An Economic Analysis

Avraham D. Tabbach · SSRN Electronic Journal · 2002 · 103 citations · Full text

, , +14

Tax Law: Rules or Principles?

J. Jones · Fiscal Studies · 1996 · 61 citations

, , +8

Personal Deductions in an Ideal Income Tax

William D. Andrews · Harvard Law Review · 1972 · 58 citations

, , +12

Re-formulation zakat system as tax reduction in Indonesia

Harry Djatmiko · Indonesian Journal of Islam and Muslim Societies · 2019 · 44 citations · Full text

, , +14

Effects of government policies on residential mobility in Japan: Income tax deduction system and the Rental Act

Miki Seko, Kazuto Sumita · Journal of Housing Economics · 2007 · 32 citations

, , +12

1–5 of 24

Authors

33

  1. CH
    Charles H. Kahn

    University of Pennsylvania, United States

    2 publications · 29 citations

    2

    h-index

  2. MJ
    Mark Jago

    University of Nottingham, United Kingdom

    1 publications · 15 citations

    1

    h-index

  3. EŻ
    E. Żyliński

    1 publications · 11 citations

    1

    h-index

  4. IL
    Irwin Lawrence Gould

    1 publications · 19 citations

    1

    h-index

  5. HD
    Harry Djatmiko

    1 publications · 44 citations

    1

    h-index

1–5 of 33

Institutions

17

  1. Kanazawa Seiryo University

    Kanazawa, Japan

    1 h-index

    1 publications

    32 citations

  2. University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    10 citations

  3. Bircham International University

    Madrid, Spain

    1 h-index

    1 publications

    61 citations

  4. Macquarie University

    Sydney, Australia

    1 h-index

    1 publications

    16 citations

  5. Data61

    Sydney, Australia

    1 h-index

    1 publications

    16 citations

  6. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    15 citations

  7. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    103 citations

  8. Keio University

    Tokyo, Japan

    1 h-index

    1 publications

    32 citations

1–8 of 17

Venues

  1. Harvard Law Review

    2 publications · 81 citations

    2

    h-index

  2. National Tax Journal

    NTJ · 2 publications · 34 citations

    2

    h-index

  3. Journal of Housing Economics

    1 publications · 32 citations

    1

    h-index

  4. University of Pennsylvania Law Review

    1 publications · 16 citations

    1

    h-index

  5. The Journal of Finance

    1 publications · 16 citations

    1

    h-index

1–5